Bonded warehouses

A bonded warehouse enables its operator to trade in spirits without tying up capital unnecessarily. Spirits can be stored tax-free in such bonded warehouses. Only when the spirits leave the warehouse does spirits tax become payable.

The bonded warehouse comprises all of the licensed buildings as specified on the site plan. Here spirits can be produced, processed, stored, aged, decanted or bottled tax-free. Today, 90% of spirits consumed in Switzerland come from bonded warehouses.

Requirements for the operation of a bonded warehouse

In order to operate a bonded warehouse, the form «Application for the operation of a bonded warehouse» must be submitted to the FCA.

The FCA approves a bonded warehouse if:

  • at least 200 litres of pure alcohol are managed annually
  • the necessary bond is posted
  • the premises and vessels meet FCA requirements
  • correct functioning of the legally defined procedure and tax security are ensured.

The bonded warehouse licence can be granted for a limited period and be subject to stipulations. The licence is not transferable.

The bonded warehouse must operate according to the guidelines and principles set out in the regulations for operators of bonded warehouses.

Contact

Federal Customs Administration
Alcohol and tobacco division
Route de la Mandchourie 25
2800 Delémont

Tel.
+41 58 462 65 00
Fax
+41 58 463 18 28

spirituosen@ezv.admin.ch

Print contact

https://www.ezv.admin.ch/content/ezv/en/home/themen/alcohol/inlandproduktion/gewerbeproduktion/steuerlager.html